... by enhancing transparency and accountability (Bilyay-Erdogan, 2022 ; Jensen and Meckling, 1976). In summary, this article emphasises the critical role of accountants in improving the effectiveness of extraterritorial laws and advancing ethical international business practices. As the reach of foreign laws...

...Charles A. Malgwi Purpose The purpose of this paper is threefold: it examines and analyzes the extent to which corruption and bribery have become the quintessential problem of international business and economies; analyzes the effect of corruption and bribery on international business at the macro...

.... Consequently, combating it requires a different set of instruments and skills and active cross‐border cooperation in the investigation and prosecution phases. © Emerald Group Publishing Limited 2007 Fraud Value added tax International business Bulgaria Among the deficiencies of the value...